This practical workshop focuses on the much dreaded SARS dispute and controversy process covering everything that is required to be successful in resolving disputes with SARS, including the fundamental principles and SARS operational responses.

Course Content:

The seminar starts with a review of the submission process of a return by a taxpayer and the verification request or the IT14SD received from SARS. It then deals with errors made by the taxpayer in the return and the request for correction.

The verification request is often followed by a request for relevant material or an audit by SARS. We will deal with the response to requests for relevant material, the audit process itself and the response to section 42(2) document received from SARS with respect to the outcome of the audit.

These requests or audits, more often than not, lead to SARS issuing an additional assessment (or estimated assessment). If the taxpayer is aggrieved by this additional assessment, the dispute process starts. We will, by using practical examples, deal with the following:

The finality of assessments – sections 99 and 100

The grounds of the assessment – section 96

The objection process:

The periods relevant to the taxpayer – business days, 30 days (in the rules) and 30 days (extended period)

The request for reasons for the assessment

The periods relevant to SARS

The notice by SARS that the objection is regarded as invalid and the 20-day period

The request for documents substantiating the objection

SARS’s response to the notice of objection

The basis of disallowance of the objection

The amended assessment

The appeal process:

The periods – 30, 21 or 45 business days

Adding new grounds on which the taxpayer is appealing

Invalid notice of appeal

What happens when SARS disallows the appeal

The alternative dispute resolution procedure

The tax board

What remedies does the taxpayer have when SARS is not keeping to the periods?

Important: Printed copies of notes is optional and will cost additional R50 per set and must be ordered. Electronic notes will be emailed to all registered delegates 2 days prior to the event. Should you require a printed copy on the day of the seminar kindly select the printed seminar notes when registering for the event.

Option 2 - Dedicated Webinar Broadcast

This dedicated CPD webinar will be presented on 18 October 2018 from 09.00 – 13.00

WHY REGISTER WITH SAIT?

Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.